UNITED STATES OF AMERICA v. BARRON et al

Filing 19

STIPULATED JUDGMENT, Signed by District Judge John Corbett O'Meara. (WBar)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF MICHIGAN
SOUTHERN DIVISION

UNITED STATES OF AMERICA,
Case No. 2:16-cv-13447

Plaintiff,
v.

DANA E. BARRON, individually and as
(i) personal representative, executor, or
administrator of Estate of Daniel R.
Teichroew, (ii) trustee of Daniel
Teichroew Trust, and (iii) personal
representative, executor, or administrator
of Estate of Jeffrey Barron and trustee of
Jeffrey Barron Trust;

Judge John Corbett O’Meara
Magistrate Judge Stephanie
Dawkins Davis

DAVID D. BARRON, individually;
and BRIANNA E. BARRON, individually
Defendants.
_________________________________ /
STIPULATED JUDGMENT
Upon consideration of this Stipulated Judgment agreed to by Plaintiff United
States of America and all Defendants, and the Court being otherwise fully advised,
IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that:
1. Judgment shall be entered against Dana E. Barron, as executor (or personal
representative) of the Estate of Daniel Teichroew, and in favor of the United States
for the Estate’s unpaid estate and gift tax liability for the tax period ending on July

8, 2003 in the total amount of $213,846.89, plus statutory additions and interest on
that amount according to law from July 1, 2017.
2. Judgment shall be entered against Dana E. Barron, David D. Barron, and
Brianna E. Barron (the “Barrons”) and in favor of the United States in the total
amount of $213,846.89, plus statutory additions and interest on that amount
according to law from July 1, 2017; the Barrons are jointly and severally liable for
the amount of the judgment.
3. In exchange for timely and full performance of a promissory note executed
by the Barrons dated July 13, 2017 (“Promissory Note”) and of a mortgage and
collection agreement entered into by the Barrons and the United States dated July
13, 2017 (“Mortgage and Collection Agreement”), the judgment against Dana E.
Barron in her capacity as executor (or personal representative) of the Estate of
Daniel Teichroew (referenced to in ¶ 1) and the judgment against the Barrons
(referenced to in ¶ 2) will be deemed satisfied in full.
4. The Court will retain its jurisdiction to enforce the Promissory Note and the
Mortgage and Collection Agreement in the event of a breach of the Promissory
Note or the Mortgage and Collection Agreement.
SO ORDERED, ADJUDGED, AND DECREED.
Date: August 8, 2017

s/John Corbett O’Meara
United States District Judge

[parties’ signatures to follow on next page]

AGREED BY:
FOR PLAINTIFF

FOR ALL DEFENDANTS

DAVID A. HUBBERT
Acting Assistant Attorney General
Tax Division, U.S. Department of
Justice

DANA E. BARRON, individually and
as (i) personal representative, executor,
or administrator of Estate of Daniel R.
Teichroew, (ii) trustee of Daniel
Teichroew Trust, and (iii) personal
representative, executor, or
administrator of Estate of Jeffrey Barron
and trustee of Jeffrey Barron Trust;
DAVID D. BARRON, individually; and
BRIANNA E. BARRON, individually

/s/ Pingping Zhang
PINGPING ZHANG (NY)
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 55
Washington, D.C. 20044
Tel: [phone]
Fax: [phone]
Email: [e-mail]

/s/with permission of Nicole Appleberry
Nicole Appleberry (P52805)
Virginia A. Cardwell (P47349)
Ferguson Widmayer PC
538 North Division Street
Ann Arbor, Michigan 48104
Tel: [phone]
[e-mail]
[e-mail]